This study aims to analyze the effect of Environmental Costing, Sustainable Performance Measurement, and Decision Making on Sustainability Management Accounting (SMA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method uses a quantitative approach with a descriptive and explanatory design. The sample was determined through a purposive sampling method with the criteria of companies that consistently publish annual reports, sustainability reports, and participate in the PROPER program. The data analysis technique used multiple linear regression with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results of the study indicate that simultaneously Environmental Costing, Sustainable Performance Measurement, and Decision Making have a negative and insignificant effect on Sustainability Management Accounting. Partially, the three independent variables also did not show a significant effect on SMA. This finding indicates that these sustainability elements have not been effectively integrated into the company's management accounting system. This study shows the need to increase management commitment and develop a more structured sustainability information system in order to support strategic decision making in line with sustainability principles.

Penelitian dilaksanakan untuk mengetahui ada pengaruh atau tidak dari ekonomi digital, terutama dalam sektor e-commerce terhadap ketahanan ekonomi di pulau Jawa dengan melihat dari tingkat pengangguran dan GDP yang ada di provinsi pada pulau Jawa. Pendekatan yang digunakan penelitian ini adalah metode kuantitatif dengan pengambilan data dari BPS dan OJK dengan penggunaan data time-series dari tahun 2020 hingga 2022. Data yang diperoleh kemudian akan diuji melalui SPSS dengan menggunakan uji asumsi klasik dan uji hipotesis. Penelitian ini menyimpulkan bahwa variabel ekonomi digital (e-commerce) memiliki kontribusi yang minim terhadap variabilitas ketahanan ekonomi khususnya pengangguran dan GDP di Indonesia. Hal ini memperlihatkan bahwa faktor lain di luar e-commerce mungkin memiliki pengaruh yang lebih besar terhadap ketahanan ekonomi Indonesia.

In investing, prospective investors' astuteness in exploring and processing information will be used as a decision-making tool for investing which will determine how much risk and profit they will obtain in the future. This research aims to determine the magnitude of profits and risks and classify efficient and inefficient shares by applying the Capital Asset Pricing Model method to cosmetics sub-sector companies listed on the IDX. The method used in the research is a qualitative method with quantitative data, in the form of a list of the latest stock prices, interest rates, and the Indonesian Sharia Stock Index sourced from the official website of the Indonesian Stock Exchange, Yahoo Finance, and Bank Indonesia.

The purpose of this study was to determine the effect of intelligence and financial literacy on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya. This research was conducted on the type of business, namely in the culinary or trading business sector with a sample size of 30 micro, small and medium enterprises. In this study using a quantitative approach method. This study uses multiple linear regression techniques for hypothesis analysis. The results of the study show that intelligence and financial literacy have a high impact of 57,1% on the financial resilience of Micro, Small and Medium Enterprises in the Jambangan Culinary Tourism Center, Surabaya.